The Study On The Improvement Of Value Chain Cost Control Of New Wellful Co.,Ltd

Agriculture is the foundation of the national economy.Government plans to make specific arrangements for the support of agriculture,which focus on the wide application of modern science and technology.Agricultural high-tech enterprises play a very important role on promoting the development of China's agricultural industrialization and modernization process.In recent years,agricultural enterprises develop rapidly in our country;it plays a significant role in the development of China's modern agriculture from the scale of asset,economies and employment.However,with the development of economic globalization,it also faces many challenges.In the traditional cost control method,the production process of the cost compression space is small,which cannot cope with the fierce competition,while there are more opportunities of cost control from the perspective of value chain.New wellful company is one of the largest pig exporters in China;it has established a value chain which includes feed production,pig breeding and slaughtering.Based on the current situation and problems of its value chain cost control system,this essay intends to provide ideas to other agricultural enterprises in establishing its value chain cost control system.Firstly,the thesis lays the theoretical foundation for the full text based on the value chain theory and cost control methods.Secondly,it analyze the current situation of the company and industry,and from the perspective of value chain,it introduces the current situation of cost control system,and analyze its cost control problems from its production and operation activities,technical activities and procurement management activities.Finally,it puts forward the improvement schemes of value chain cost control system,which are as follows:First,it establish the feed-forward cost control system by using the target costing and kaizen costing to realize the value chain cost control.Second,in order to strengthen R&D cost control system and reduce its cost and risks,the thesis tend to increase the proportion of processed pork products by using IPD,target costing,technology strategic alliance in the feed-forward cost control system.Third,it establishes the information sharing mechanism with suppliers to achieve the optimal procurement cost of the value chain.